- (1.) This is an appeal by special leave against the judgment of the Madhya Pradesh High court answering the following question, which was referred by the Commissioner of Sales Tax, under section 44 of the Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959) , hereinafter called the Act, in the negative: "Whether chaff-cutter (kutti-ki-machine) comes under item (12) 'mowers' of Notification No. 736-3694-V-SR dated 1/04/1959, issued by the State Government as laid down in item 1 of Schedule I appended to the Madhya Pradesh General Sales Tax Act, 1958 "
(2.) The facts lie in a short compass. The Sales Tax Officer made assessment in respect of sales by the assessee of kutti-ki-machine for the period 6/11/1959, to 31/03/1960, and 1/04/1961, to 31/03/1962. The assessee preferred an appeal to the Appellate Assistant Commissioner, Sales Tax. He held, inter alia, that kutti-ki-machine was not exempt from the payment of sales tax as it was not mentioned in the notification dated 1/04/1959, which was issued by the State government under item 1 of Schedule I appended to the Act. The assessee went up in appeal to the Board of Revenue. The Board held that kutti-ki-machine was exempt from payment of sales tax as it fell within the meaning of the word "mower" which appeared as item No. (12) in the notification. Thereupon the Commissioner sought reference and the question set out above was referred to the High court. It was admitted before the Board of Revenue by counsel for the assessee that kutti-ki-machine was used for cutting fodder and grass into small pieces so that the cattle can conveniently eat the same. These machines were known as chaff-cutters.
(3.) The High court read the provisions of section 10 (1) of the Act together with item I of Schedule I and discussed the meaning of the word "mower" as used in the notification dated 1/04/1959. It may be mentioned that by section 10 (1) it is provided that no tax shall be payable on the sales or purchases of goods specified in Schedule 1. Item No. 1 of that Schedule is to the following effect: "Agricultural implements worked or operated exclusively by human or animal agency specified by the State government by notification in the Official Gazette. ";